From January 1, 2023, taxation in the field of rent will change, both in terms of taxation and in relation to individual actions of apartment and house owners.

1. Owners must register contracts with ANAF

Lease contracts will have to be registered with ANAF from the beginning of 2023. The term is a maximum of 30 days.

In the case of lease agreements effective on January 1, 2023, registration and changes that occurred during this time are carried out within no more than 90 days.

According to the ANAF order, which can be found in the Official Gazette, if the property that is transferred for use is jointly owned, each co-owner is obliged to register the lease agreement with the competent fiscal authority.

2. From January 1, increase the rent tax

It should be noted that the owners will pay more for the money paid to the state.

According to Decree 16/2022 (regarding the tax increase), from January 1, the flat rate of 40% will be abolished, and the tax will be calculated on the basis of gross income.

That is, 6% of the tax will no longer be paid, but 10% of the amount under the contracts.

3. Increase in paid contributions due to new restrictions

As you know, those who rent housing must submit a single declaration. Well, it should be clarified that there are new maximum amounts, according to which contributions will be calculated, so the state will be paid more money. This is in addition to the tax mentioned above which has been increased.

The 3 maximum amounts at which contributions will be paid are 6, 12 and 24 minimum wages.

They are taken into account starting with income in 2023, so you pay contributions in 2024 at the minimum wage thresholds that will be in place then. However, you will use them in 2023 when you complete the estimate part.

See also: All the measures that come into effect from January 1 and affect your personal finances in 2023